Corporation Tax Calculator
Calculate your UK Corporation Tax liability. Estimate tax for limited companies based on profits, dividends, marginal relief, and the latest HMRC rates.
Company Tax Details
Enter your company’s financial details to estimate your Corporation Tax liability for the accounting period
Your company’s total taxable profits for the accounting period (after all allowable deductions).
Dividends from non-group companies. These are tax-exempt but count towards ‘augmented profits’ for band thresholds.
Companies under common control. The profit limits are divided by (Associated + 1).
Standard periods are 12 months. Shorter periods proportionally reduce the profit limits.
Corporation Tax Estimate
Based on FY 2024/25 HMRC rates and Marginal Relief rules
Enter your company’s profits and details above, then click Calculate Corporation Tax to see your estimated tax liability.
UK Corporation Tax Rate Benchmarks
Understanding the current HMRC thresholds helps you anticipate your company’s tax liability and plan your finances effectively.
| Profit Band | Tax Rate | Context / Details |
|---|---|---|
| Small Profits Rate | 19% | Applies to augmented profits of £50,000 or less. |
| Marginal Relief | Blended (19% – 25%) | Applies to augmented profits between £50,001 and £250,000. |
| Main Rate | 25% | Applies to augmented profits over £250,000. |
| Standard Fraction | 3/200 | Used to calculate Marginal Relief taper. |
| Associated Companies | Divides Limits | Limits are divided by (Number of Associated + 1). |
| Short Accounting Period | Pro-rata Limits | Limits are proportionally reduced for periods under 12 months. |
Corporation Tax FAQ
Everything you need to know about UK company tax rates, marginal relief, and HMRC compliance for limited companies.
For the financial year 2024/25, the UK Corporation Tax rate is 19% for companies with taxable profits of £50,000 or less (Small Profits Rate). The main rate is 25% for companies with profits over £250,000. Companies with profits between £50,000 and £250,000 pay a blended effective rate due to Marginal Relief.
If your company’s taxable profits are £50,000 or less, you pay the Small Profits Rate of 19% on your total profits. This lower rate is designed to support smaller businesses and is applied automatically when you calculate your tax liability based on your augmented profits.
Marginal Relief provides a gradual transition between the 19% small profits rate and the 25% main rate. If your augmented profits fall between £50,000 and £250,000, you calculate your tax at the main rate of 25% and then subtract Marginal Relief using the standard fraction of 3/200. This ensures you don’t face a sudden jump in your tax bill just for exceeding the small profits threshold.
Yes. If your company has associated companies (e.g., companies under common control or owned by the same persons), the profit limits for the small profits rate and marginal relief are divided by the total number of associated companies plus one. For example, if you have one associated company, your lower limit drops from £50,000 to £25,000.
Corporation Tax is due 9 months and 1 day after the end of your company’s accounting period. However, you must also register for Corporation Tax and file your Company Tax Return (CT600) within 12 months of the end of the accounting period. Very large companies with profits over £20 million may need to pay in quarterly instalments.